000			01102aam a2200265 c 4500
999			_c143812 _d143812
003			ES-MaIEF
005			20210512130637.0
007			ta
008			210512t2020 ne ||||| |||| 00| 0 eng d
020			_a978-90-8722-635-0
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aHokkanen, Marja _968830
245		0	_aDerivatives and the European VAT system _bderivatives in the context of the scope of taxable supplies _c Marja Hokkanen
260			_aAmsterdam _bIBFD _c2020
300			_aXIX, 397 p. _c25 cm
490			_aIBFD doctoral series ; _v55
500			_aEn la port.: Thesis submitted to the University of Helsinki in fulfilment of the requirement for the degree of Doctor of Law. Degree awarded on 21 May 2019.
500			_aAnexo.
504			_aBibliografía.
520			_aThe book aims to define the most common types of derivatives in terms of the scope of the European VAT Directive and in terms of exempt financial services.
650		4	_955818 _aDERIVADOS FINANCIEROS
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948644 _aUNION EUROPEA
942			_cLIB